Applied research findings, critiques of current accounting practices and the measurement of their effects on business decisions, general purpose solutions to problems through models, and essays on world affairs which affect accounting practice are all within the scope of the journal.
Benefits to authors We also provide many author benefits, such as free PDFs, a liberal copyright policy, special discounts on Elsevier publications and much more.
This library is intended to be of use to members of the NTRN, including tax practitioners and researchers from both Nigerian and international organisations.
publishes articles which deal with most areas of international accounting including auditing, taxation and management accounting.
The NTRN is dedicated to enhancing the generation and exchange of tax knowledge in Nigeria.
It is concerned with all topics related to taxation, ranging from tax policy to tax administration, and from academic papers to practical case studies.
Nigeria’s tax to GDP ratio is one of the lowest in the world.
At under 6%, it is far below the sub-Saharan African average of 20%, and the 15% considered to be necessary to fund adequate public services.
Every request is carefully scoped and handled by our internal tax experts from over 40 countries, where necessary in consultation with our global network of tax professionals, situated in over 100 countries worldwide.
Governments IBFD’s independent position on international tax issues around the globe makes us a unique partner for governments and international organizations looking for comparative research, spillover studies, tax policy assessments and more.